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Thiroor Service Co-Operative Bank Ltd ... vs Intelligence Officer, Thrissur on 16 February, 2026
cites
Section 73 in The Central Goods and Services Tax Act, 2017 [Entire Act]
The Central Goods and Services Tax Act, 2017
Section 39 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 28 in The Customs Act, 1962 [Entire Act]
The Central Excise Act, 1944
The Kerala Value Added Tax Act, 2003
Section 3 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 44 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Commissioner Of Income-Tax, West ... vs Simon Carves Limited on 17 August, 1976
In this context, it is useful to remind ourselves of the
following observations of Justice H.R. Khanna in CIT v. Simon
Carves Ltd. - [(1976) 4 SCC 435] as regards the nature of the quasi-
judicial function exercised by assessing officers: